Supplementary Provisions, Article 9, paragraph (1)（公的年金等に係る源泉徴収に関する経過措置）Transitional Measures Concerning Withholding on Public Pensions and Retirement PackagesChanged
The provisions of Article 319-12 of the New Order apply to the public pension or retirement package prescribed in Article 203-7 of the Income Tax Act that is payable on or after January 1, 2027, and the provisions then in force continue to govern the public pension or retirement package prescribed in that Article that is payable before that date.
No English for the wording before the change.
新令第三百十九条の十二の規定は、令和九年一月一日以後に支払うべき所得税法第二百三条の七に規定する公的年金等について適用し、同日前に支払うべき同条に規定する公的年金等については、なお従前の例による。